“We intend to create a firm that is big enough to give business owners the
specialist accounting, audit and tax advice they need, whilst still delivering
the strong partner-led relationship that they expect from their local
accountant,” said Sands.

Watson said: “Whilst we have always guarded our independence carefully, we
welcome the opportunity of merging with Menzies, a firm which shares the same
ambition, culture, values and approach to client service as Morley and Scott.

“We believe that the enlarged firm, with the capability to expand the
specialist services we offer, is an important strategic move for our clients,
staff and partners.”